https://www.taxtmi.com/caselaws?id=6022 The reference concerned whether interest levied under sections 139(8) and 215 of the Income-tax Act survived reassessment under section 148. The Supreme Court noted that the High Court did not actually answer the question of law referred to it and appeared to have proceeded as if exercising appellate rather than reference jurisdiction. As the reference question remained unanswered, the matter was sent back for rehearing and a proper answer on the question of law, with liberty to reframe the question if necessary. en-us Thu, 12 Oct 2000 00:00:00 +0530 Tue, 28 Aug 2018 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6022 The reference concerned whether interest levied under sections 139(8) and 215 of the Income-tax Act survived reassessment under section 148. The Supreme Court noted that the High Court did not actually answer the question of law referred to it and appeared to have proceeded as if exercising appellate rather than reference jurisdiction. As the reference question remained unanswered, the matter was sent back for rehearing and a proper answer on the question of law, with liberty to reframe the question if necessary. Case-Laws Income Tax Thu, 12 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6022